5332592026-01-012026-03-315332592026-03-315332592025-03-315332592025-04-012026-03-315332592026-01-012026-03-31in-capmkt:OtherRevenueFromOperations1Member5332592025-04-012026-03-31in-capmkt:OtherRevenueFromOperations1Member5332592026-01-012026-03-31in-capmkt:OtherExpenses1Member5332592025-04-012026-03-31in-capmkt:OtherExpenses1Member5332592026-03-31OtherFinancialAssetsDomain15332592026-03-31OtherNonFinancialAssetsDomain15332592026-03-31OtherNonFinancialAssetsDomain25332592026-03-31OtherFinancialLiabilitiesDomain15332592026-03-31OtherNonFinancialLiabilitiesDomain15332592026-01-012026-03-31in-capmkt:ReportableSegments1Member5332592026-01-012026-03-31in-capmkt:ReportableSegments2Member5332592026-01-012026-03-31in-capmkt:ReportableSegments3Member5332592025-04-012026-03-31in-capmkt:ReportableSegments1Member5332592025-04-012026-03-31in-capmkt:ReportableSegments2Member5332592025-04-012026-03-31in-capmkt:ReportableSegments3Member5332592026-01-012026-03-31in-capmkt:ReportableSegments1Member5332592026-01-012026-03-31in-capmkt:ReportableSegments2Member5332592026-01-012026-03-31in-capmkt:ReportableSegments3Member5332592025-04-012026-03-31in-capmkt:ReportableSegments1Member5332592025-04-012026-03-31in-capmkt:ReportableSegments2Member5332592025-04-012026-03-31in-capmkt:ReportableSegments3Member5332592026-01-012026-03-31in-capmkt:ReportableSegments1Member5332592026-03-31in-capmkt:ReportableSegments1Member5332592026-01-012026-03-31in-capmkt:ReportableSegments2Member5332592026-03-31in-capmkt:ReportableSegments2Member5332592026-01-012026-03-31in-capmkt:ReportableSegments3Member5332592026-03-31in-capmkt:ReportableSegments3Member5332592026-01-012026-03-31in-capmkt:ReportableSegments1Member5332592026-03-31in-capmkt:ReportableSegments1Member5332592026-01-012026-03-31in-capmkt:ReportableSegments2Member5332592026-03-31in-capmkt:ReportableSegments2Member5332592026-01-012026-03-31in-capmkt:ReportableSegments3Member5332592026-03-31in-capmkt:ReportableSegments3Member5332592026-01-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15332592025-04-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15332592026-01-012026-03-31ItemsThatWillBeReclassifiedToProfitAndLoss15332592025-04-012026-03-31ItemsThatWillBeReclassifiedToProfitAndLoss15332592026-01-012026-03-31AuditorDomain1iso4217:INRiso4217:INRxbrli:shares533259HEALTHXNOTLISTEDINE019J01013HEALTH X PLATFORM LIMITEDMain BoardEquity2025-04-012026-03-312026-05-302026-05-22INRLakhsQuarterlyFourth quarterMulti segment2026-05-3015:00:002026-05-3016:30:00trueCash Flow IndirectDeclaration of unmodified opinion2026-01-012026-03-31AuditedConsolidated195400024500000-4608200003791420000-9997000261000373780100013759600038753970009970003735558000-23060500025037500048820001940800000002334300004014045000-138648000-9609000-1482570001754000-20323000-18569000-1296880000000-12968800014704000-114984000-111713000-17975000-99995000-1498900031810500010-3.51-3.5100-3.51-3.511. The above Audited Consolidated Financial Results for the quarter and year ended March 31, 2026 have been reviewed by the Audit Committee and approved by the Board of Directors of the Company at their respective meetings held on May 30, 2026. The Consolidated financial results for the year ended March 31, 2026 has been carried out by the Statutory Auditors, as required under Regulation 33 of SEBI (LODR) Regulation, 2015. <BR> <BR> 2. The Company has identified the following segments : <BR> <BR> a) Financial Services - consists mainly of financing of loans and investment in shares and securities, financial consultancy, professional fees, wealth management, financial planning, distribution and related services. <BR> <BR> b) Healthcare Network - includes activities for pathology and trading & distribution of healthcare, FMCG and other pharmaceutical products through e-commerce platform and diagnostic services which consist of pathological / non pathological investigations <BR> <BR> c) Others - includes trading in other products (excluding financial & healthcare products). <BR> <BR> 3. Pursuant to the approval by the Ministry of Corporate Affairs, the Company changed its name from “Sastasundar Ventures Limited” to “Health X Platform Limited” during the year ended March 31, 2026. <BR> <BR> 4. During the year, Sastasundar Healthbuddy Limited (“SHBL”), a material subsidiary of the Company, completed a buy-back of 20,27,534 fully paid-up equity shares from Mitsubishi Corporation for an aggregate consideration of Rs. 10,000.00 lakhs. Pursuant to the completion of the said buy-back and extinguishment of the shares bought back, the Company’s shareholding in SHBL increased from 72.14% to 78.89%. <BR> <BR> 5. During the current year, the sale of Happymate Foods Limited, step- down subsidiary of the company, has been completed, and accordingly, the financial results of the said entity have been consolidated in the books of accounts up to May 30, 2025, being the date on which it ceases to be a subsidiary of Sastasundar Healthbuddy Limited. <BR> <BR> 6. During the previous year, the subsidiary of the company, Sastasundar Healthbuddy Limited, has liquidated its investment in Associate Company i.e. Flipkart Health Limited on October 29, 2024. Share of Profit/ (Loss) from an associate company has been consolidated till October 29, 2024. <BR> <BR> 7. Exceptional items represent the gain/ (loss) on following transaction/ event: <BR> <BR> a. During the previous year, the management of one of the step down subsidiary, Genu Path Labs Limited, has evaluated its business operation and Property, Plant & Equipment has been impaired. Accordingly the company has accounted for an impairment loss of Rs 72.37 Lakhs and disclosed the same as "Exceptional items" in the consolidated financial result for the year ended March 31, 2025. <BR> <BR> In the consolidated financial results for the nine months ended December 31, 2025, an impairment loss of Rs. 16.61 lakhs had already been recognised. Further, during the current quarter ended March 31, 2026, a reversal of impairment loss of Rs. 10.68 lakhs was recognised in the consolidated financial results. Consequently, a net impairment loss of Rs. 5.93 lakhs has been recognised as “Exceptional Items” in accordance with Ind AS 36 in the consolidated financial results for the year ended March 31, 2026. <BR> <BR> b. On November 21, 2025, the Government of India notified four Labour Codes - the Code on Wages, 2019, the Industrial Relations Code, 2020, the Code on Social Security, 2020, and the Occupational Safety, Health and Working Conditions Code, 2020 consolidating 29 hitherto existing labour laws. The Ministry of Labour & Employment published draft Rules and FAQs to enable assessment of the financial impact due to these changes in regulations. The management of the subsidiary of the company, Sastasundar Healthbuddy Limited has assessed and disclosed the incremental impact of Rs. 106.77 Lakhs of these changes as an "Exceptional items" in the consolidated financial result for the year ended March 31, 2026. <BR> <BR> c. During the Financial Year 2022-23, subsidiaries of the Company had expensed Rs. 796.45 Lakhs under the heading “Exceptional Item”. During the previous year, Sastasundar Healthbuddy Limited, subsidiary of the Company has now recovered Rs. 128.00 Lakhs against the aforesaid amount which has been booked as income in the consolidated financial result for the year ended March 31, 2025 under the heading "Exceptional items" including Rs. 28.00 Lakhs of quarter March 31, 2025. <BR> <BR> d. During the previous year, the subsidiary of the company, Sastasundar Healthbuddy Limited, has liquidated its investment held in the form of 0.01% Non-Cumulative Compulsory Convertible Preference share and Equity shares in Flipkart Health Limited on October 29, 2024 as per Share Purchase Agreement dated October 28, 2024 and received a consideration of Rs. 9,717.29 Lakhs in aggregate. <BR> <BR> This has resultant loss of Rs 19,118.54 Lakhs has been booked as exceptional items in the consolidated financial result for the year ended March 31, 2025. <BR> <BR> 8. Genu Path Labs Limited, step- down subsidiary of the company, commenced its operations in the diagnostics and healthcare services segment in 2018 with a vision to establish itself as a trusted brand. Since inception, the company has undertaken several initiatives to develop its service network and physical presence. However, these efforts have not yielded the expected outcomes, resulting in operational losses Additionally, Sastasundar Healthbuddy Limited has assured its continued financial support to implement the revised strategies aimed at reviving and strengthening the business. <BR> <BR> 9. Pursuant to the Order dated February 12, 2026 passed by the Hon’ble NCLT, Kolkata Bench, approving the reduction of share capital of Genu Path Labs Limited, a step-down subsidiary under Sections 66 and 52 of the Companies Act, 2013, Genu Path Labs Limited has reduced the face value of its equity shares from Rs. 10/- each to Rs. 1/- each with effect from the appointed date of January 01, 2025. <BR> <BR> 10. The figures for the quarter ended March 31, 2026 are the balancing figures between audited figures for the Year ended March 31, 2026 and unaudited figures for the nine month ended December 31, 2025. <BR> <BR> 11. 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